Kiara (single) is a 50 percent shareholder of Guardian Corporation (an S Corporation). Kiara does not do any work for Guardian Corporation. Guardian Corporation reported $312,000 of business income for the year (2022). Before zonsidering her business income allocation from Guardian Corporation and he self-employment tax deduction (if any), Kiara's adjusted gross income was 262,000 (all employee salary). Kiara has $40,600 in itemized deductions. Answer the following questions for Kiara. a. What is Kiara's self-employment tax liability? b. Assuming the income allocated to Kiara is qualified business income, what is Kiara's deduction for qualified business income? Assume Kiara's share of wages paid by Guardian Corporation is $53,000 and her share in the unadjusted basis of qualified property used by Guardian was $206,000. c. What is Kiara's net investment income tax liability (assume no investment expenses)? d. What is Kiara's additional Medicare tax liability (include all earned income in computing the tax)